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BAC 401: AUDIT OF WAGES
a) How to verify that employees are not paid before they have commenced employment or after they
have left (a starters and leavers test)
Select two payrolls, the first at the start of the company financial year and the second a rec

BAC 401: AUDIT SAMPLING
INTRODUCTION
Our question deals with audit sampling. With reference from ISA 530 audit sampling is the
application of audit procedures to less than 100
of items within a population of audit
relevance such that all sampling units ha

This question pertains auditing of construction contract which is in relation to IAS 11 which
defines construction contract as specifically negotiated for the construction of an asset or
combination of assets that are closely interrelated in terms of desi